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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Hutagaol, Rafael
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Economics, Econometrics & Finance

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APAKAH FAKTOR NILAI PERUSAHAAN, UKURAN KOMITE AUDIT DAN BOARD INDEPENDENCE MEMIIKI PENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR: SUB SEKTOR JASA PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hutagaol, Rafael; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.681

Abstract

This research analyzes the influence of audit committee size, institutional ownership, and board independence on firm value. The population used is manufacturing companies in the industrial services sub-sector listed on the Indonesia Stock Exchange during 2021-2023. A total of 10 companies were selected using the purposive sampling method for the research samples. This research uses quantitative methods with secondary data as the main source. Data analysis was carried out using multiple linear regression techniques with the help of SPSS version 25 software. The research results showed that partially, the size of the audit committee, institutional ownership, and board independence affected firm value. Together, these three variables are also proven to influence firm value
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND PROFITABILITY ON FIRM VALUE IN ENERGY SECTOR COMPANIES Hutagaol, Rafael; Pratama, Mar'elfan Hadi; Ether, Christian; Maithy, Sifera Patricia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.915

Abstract

This study aims to test and analyze the effect of Green Accounting implementation and Profitability on Firm Value. This study uses secondary data, namely, financial reports and annual reports of companies. This study surveyed 16 Energy Sector Companies listed on the IDX between 2021 and 2023. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis using a statistical application, IBM SPSS 25. The study results show that Green Accounting has a significant effect on Firm Value and Profitability and also has a significant effect on Firm Value. Both variables simultaneously have a significant effect on Firm Value.
Co-Authors Ether, Christian Maithy, Sifera Patricia Pratama, Mar'elfan Hadi Ricky Yunisar Setiawan Wibowo, Agus Satrya